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A CONCEPTUAL FRAMEWOR &MEASUREMENT THEORY
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OUTLINE “CONCEPTUALFRAMEWORK”
A. PENGERTIAN KERANGKA KONSEPTUALB. PERAN KERANGKA KONSEPTUAL
C. TUJUAN KERANGKA KONSEPTUAL
D. PENGEMBANGAN KERANGKA KONSEPTUA
E. KRITIK TERHADAP PROYEK KERANGKAKONSEPTUAL
F. KERANGKA KONSEPTUAL UNTUK STANDARAUDIT
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A. PENGERTIAN KERANGKAKONSEPTUALKonse o!e"
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A.PENGERTIAN KERANGKAKONSEPTUAL
“S*#-* s(s-e' %o"e$en 1#n/ -e$($( #$(-*0*#n #n %onse *n#'en-#! 1#n/s#!(n/ ,e$"*,*n/#n) 1#n/ 'en0#(
!#n#s#n ,#/( ene-##n s-#n#$ 1#n/%ons(s-en #n enen-*#n s(#-) *n/s()se$-# ,#-#s2,#-#s #$( #%*n-#ns(%e*#n/#n #n !#o$#n %e*#n/#n”
De3n(s( %e$#n/%#%onse-*#!
'en*$*- FASB
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'en1#-#%#n $*#n/ !(n/%*#n -*0*#n e!#o$#n
%e*#n/#n.
'en/(en-(3%#s( #n'ene3n(s(%#n
%#$#%-e$(s-(% %*#!(-#-((no$'#s( %e*#n/#n #n
e!e'en #s#$ #$( !#o$#n.
,e$"*,*n/#n en/#n$(ns( #n #-*$#n
en/#%*#n #nen/*%*$#n
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B. PERAN KERANGKAKONSEPTUAL
Sebelumada
kerangkakonseptual
Diperlakukan atas
pengalaman masa
lalu
belumsepenuhnyabenar danmerupakan
pen-generalisiran
masalah yanglalu
tidak
mampumenjawabatas setiap
kejadianekonomi
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'en(n/%#-%#n
e'#"#'#n #n
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B. PERAN KERANGKAKONSEPTUAL
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C. TUJUAN KERANGKAKONSEPTUAL
T*0*#ne',*#-#n
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Be$(s( -en-#n/ s*'#1# 1#n/ ##
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M#n##- %e$#%onse-*#
Pe$s1#$#-#n e!#o$#n #%#n !e,(" %ons(s-en#n !o/(s
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Men(n/%#-n1# %e#-*"#n #-#se$s1#$#-#n e!#o$#n
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Be$%*$#n/n1# e$e,#-#n %#$en#
e$,e##n s**- #n#n/
AARF
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THE FASB6S CONCEPTUAL FRAMEWORKPROJECT
FASB CFPKOS
!P
proyek ber"okuspada bagaimana
tujuan se#arakeseluruhan bisa
di#apai $ujuan basis
• %emilih transaksi (transaperistiwa (event) dan atau(circumstances) yang akadiperhitungkan
• %enentukan bagaimana rtransaksi& peristiwa dan ktersebut diukur
• %enentukan bagaimana m
(summarize) dan melaportransaksi& peristiwa& dan k
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H#s(!CF
P
SFAC No 7: “Objectives of Financial Reporting byBusiness Enterprises”
SFACs No 89 “Qualitative Characteristic of Accountingnfor!ation”
SFAC No.: “Ele!ents Of Financial "tate!ents ofBusiness Enterprises”
SFAC No.; “Objective of Financial Reporting by #on$Business Organi%ation”
SFAC No.< “Recognition an& 'easure!ent in Financial"tate!ents of Business Enterprises”
SFAC No.= “Ele!ents of Financial "tate!ents”
SFAC No.> “(sing Cash Flo) nfor!ation an& *resent+alue in Accounting 'easure!ent”.
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metode peng
sendiriin"o
Biaya su
pemharusmem
dan dip
in"or
dihaberm
pengam
$erkait pe
tidak a
mengendapa
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AB
BP
%eningkatnya kompleksitas daristandar FASB
$erjadi rekayasa keuangan olehpenyusun (K
$ransparansi dan kualitas (K menurun
FASB menyadari kerangka konseptualyang tidak lengkap dan tidakkonsisten
)nisiasi kerangka kerja pelaporan
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S-#n#$A%*n-#ns(
Be$#s#$P$(ns(?e$s*s
Be$#s#$Pe$#-*$#n
Be,e$###%#$-(#%se-*0*
(n(s,e
'e%*#s-#se#e
s
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S-#n#$A%*n-#ns(
Be$#s#$P$(ns(?e$s*s
Be$#s#$Pe$#-*$#n
karakterisitik yangharusdimilikistandarberdasarkonsep*prinsip+
Kerangka Kerja Konseptual FASB mende,klasi,kasi dan pengukuran
konsep harus men#akup deskripsi atas trtertentu yang merupakan subjek dari sta
Standar berdasar konsep harus men#akudiskusi umum mengenai pemetaan antar
ekonomis transaksi dan laporan keuanga
Dalam konsep berdasar standar& Dewan hberhati-hati untuk membuat sebuah namkonsep& walaupun nama. tersebut menikemudahan standar untuk diba#a
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/0 sept 1221
Komitmenpengembangan
standar
1223
4e5isi Kerakerja kons
0 "ase
6uli 122
publikasi pedari prokonseptbersam
diterbit
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TRI?IA
BUDAYAAPA YANGKURANG
AJAR@
PENYEBAB UTAMAPERCERAIAN@
Be## 0#!#se!#
%
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A CRITIQ U E O F
CONCEPTUAL
FRAM EW O RK PRO JECTS
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TH ERE ARE 2
APPRO ACH ES W E CAN
U SE IN O U R AN ALYSIS: $he ,rst is to assume that the #on#eptual "ramewoshould be a S#ienti,#. approa#h
$he se#ond is a pro"essional approa#h whi#h #on#entra
on pres#ribing the best. #ourse o" a#tion by re#ourse
pro"essional 5alue.' $his is similar to a Constitutionapproa#h to rule setting
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D ESCRIPTIVE AN D N O N -O PERATIO N AL
By the time SFAC o 8 was issued the Boardapproa#h had be#ome almost totally des#ripti5
)ndeed Statement o 8 shows that the aims anphilosophy o" the #on#eptual "ramework had beelost by the time it was issued' SFAC o 8 states se5eral pla#es *paragraph :8& 8/& /20+& th#on#epts are to be de5eloped as the standasetting pro#ess e5ol5es'
Su#h an e5olution philosophy& whi#h sees #on#epas being the residual o" the standard settinpro#ess& is in dire#t #ontradi#tion to the purpose the #on#eptual "ramework
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D O PU C H A N D SU N D ER
CO N SID ER TH AT TH E
D EFIN ITIO N S O F TH E M AIN
ELEM EN TS O F FIN AN CIALSTATEM EN TS D EPEN D O N
U N SPECIFIED RU LES AN D
CO N VEN TIO N S:
How can a conceptual framework guide choices from
among alternative principles and rules if the elements othe framework are dened in these very same term?
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3 ISSU ES:
A. D EFERRED TAX CR ED ITS
B. TREATM ENT O F CO STS O F EXPLO RATIO N IN T
O IL AN D G AS IN D U STRY
C. CU RR EN T VALU E ACCO U N TIN G
$hey #on#lude;/' $he de,nition o" liabilities is so general that we are
unable to predi#t the Board9s position on de"erredta<es
1' $he "ramework supports two opposing prin#iples o"
a##ounting *Full #ost and Su##ess"ul !=orts+ and ispreliminary e5iden#e that the "ramework is unlikelyto be a use"ul guide in resol5ing the issues
:')t does not address the problem o" estimation& onwhi#h past e=orts to en#ourage publi#ation o"#urrent #ost ha5e "oundered
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SIM ILAR CRITICISM O F TH E IASB .
ASSET AN D LIABILITIES A RE D EFIN ED IN VERY
SIM ILAR TERM S TO TH O SE IN U S PR O JECT.
TH E RECO G N ITIO N CR ITERIO N FAILS TO
O FFER A N Y G U ID AN CE O N TH E
M EASU REM EN T PRO BLEM W H ICH IS
FU N D AM EN TAL TO ACCO U N TIN G>erboth ?uotes "rom Popper;)n s#ien#e& we should take #are that thstatements we make should ne5er depend on thmeaning o" our terms' !5en where the terms ar
de,ned& we ne5er try to dri5e any in"ormatio"rom the de,nition& or to base any argumenupon it' $hat is why our terms make so litttrouble' @e do not o5erburden them' @e try tatta#h to them as little weight as possible
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O N TO LO G ICAL AN D
EPISTEM O LO G ICAL
ASSU M PTIO N SSolomon e<plains "reedom "rom bias a
Finan#ial %apmaking.;A##ounting is Finan#ial mapmaking' $he bettethe map& the more #ompletely it represents the#omple< phenomena that are being mapped' @edo not judge a map by the beha5ioural e=e#ts iprodu#es' $he distribution o" natural wealth o
rain"all shown on a map may lead to populationshi"ts or #hanges in industrial lo#ation whi#h the>o5ernment may like or dislike' $hat should beno #on#ern o" the #artographer& @e judge himap by how well it represents the "a#ts' People#an then rea#t to it as they will
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THE HYPOTHETICO2DEDUCTI?E APPROACH TO SCIENTIFICEPLANATION HAS TWO CONSEUENCES9THE FIRST LEADS TO UNI?ERSAL LAWS OR PRINCIPLESFROM WHICH LOWER LE?EL HYPOTHESES MAY BEDECUDED.
SECONDLY) THERE IS A TIGHT CONNECTION BETWEENEPLANATION) PREDICTION AND THE TECHNIUESAPPLIED.
FOR EAMPLE) THE IASB AND FASB CONCEPTUAL FRAMEWORKS HA?EGENERALISED ASSUMPTIONS AND OBJECTI?ES FROM WHICH PRINCIPLESSTANDARDS AND PROCEDURES METHODS AND RULES SHOULD BEABLE TO BE DEDUCED.
Some author disagree with this approa#h to s#ien#e; Accounting researchers believe in a (confused) notioof empirical testability !espite this lack of clarity as towhether theories are "veried” or "falsied”# there iwidespread acceptance of Hempel$s hypotheticodeductive account of what constitutes a "scienti
e&planation.
CIRCU LARITY O F REASO N IN G
"ramework is to guide the e5eryda
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CIRCU LARITY O F REASO N IN G"ramework is to guide the e5erydapra#ti#e o" a##ountant' owe5er& the<isting CF are typi,ed by an intern#ir#ularity'
Fo$ e#'!e) 5(-"(n FASB S-#-e'en- No (no$'#-(on *#!(-(es s*4" #s $e!(#,(!(-1 #$s-#-e -o een on -"e #4"(e+e'en- oo-"e$ *#!(-(es) s*4" #s $e$esen-#-(on#(-"*!ness) ne*-$#!(-1 #n +e$(3#,(!(-1.
owe5er& these ?ualities& in turn& depen
on other non-operationalised in"ormatio?ualities'Fo$ e#'!e) ne*-$#!(-1 $e!(es on $e!e+#n4$e!(#,(!(-1 #n $e$esen-#-(on#! #(-"*!nes,*- -"e ne4ess#$1 #n s*4(en- 4on(-(ono$ o,-#(n(n/ -"ese *#!(-(es #$e no- s-#-e
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AN U N SCIEN TIFIC D ISCIPLIN E
)s A##ounting a S#ien#e
)t does not ?uali"y as a s#ien#e to begin with'
A##ounting has been 5ariously des#ribed as aart or #ra"t' Stamp said;
'ntil we are sure in our minds about the nature of accounting# it is fruitless for profession to invest large resources in developing a conceptual framework support accounting standards
Stamp #onsiders that a##ounting is more #losealigned to law than to physi#al s#ien#e& sin#both the a##ounting and legal pro"essions dewith #oni#ts between di=erent user groups wit5arying interests and obje#ti5es
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PRO FESIO N AL VALU ES
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Conceptual Fram ew ork As A policy Docum e
An alternat5e to 5iewing Con#eptual Frameeither sienti,# or normati" models is #onsidas poli#y model' ormati" model haimpli#ations but it is di=erent "rom
judgement' $he poin out that theoris and
are intermingled in a##ounting& whereas empiri#al sien#es the distin#tion is well esta
C t lF k
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Conceptual Fram ew ork
$heories
Poli#ies
$heories
Poli#ies
A##ounting
Other Subje#t
A##ounting
$heoriesalwaysseem to
be tied topoli#ies
Other!mpiri#S#ien#ePoli#ie
aretreate
?uitedi=eren
y "romtheorie
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Conceptual Fram ew ork As A policy Docu
Base on pro5esional 5alues and sel"-intere
4ee#tion o" the politi#al will o" the domingroup whi#h is dominated by pro"esional 5
$he moti5ation is to in#rease e#onomi# pothrough monopoly-seeking beha5iour
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Profesional Value And Self-Preserva
Pro"esional alue ; suggests idealism and altru
Sel"-Preser5ation ; )mplies the pursuit o" sel"-in
>erboth Argue; A##ountants make many judgemwhen they do& their de#isions may di=er "rom t
other a##ountan would make' But that does not de#isions arbitrary' A##ountans "reedome to de#"reedome to de#ide as they please' $heir responsibility "or the de#isions "or#e a diligent sthe best obtainable appro<imation o" a##ounting
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Individual Beliefs And Preferences
Demmski Argue ; o set o" standards e<istidenti"y the most pre=ered a##ounting altwithout spesi,#ally in#orporating an indbelie"s and pre"eren#es' Su#h belie" and premay be a mi< o" personal and pro"essional 5
ConceptualFram ew ork ForAuditin
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Conceptual Fram ew ork For AuditinStandards
/E7/
• Auditing not as a subdi5ision o" a##ounting& but as adi#ipline bain logi#
• Auditing a strong "o#us on the pro#ess o" #olle#ting and e5aluae5iden#e *Statement O" Basi# Auditing Con#epts+
/E02
• A period o" rapid growth in audit pra#ti#e& impro5ementte#hnology& and the per#ei5ed need to redu#es #ost in auditpro#ess
• Fo#us on the role o" stru#ture and ?uanti,#ation in the e5iden#gethering and e5aluation pro#ess
/EE2
• Began to be less emphasis on dire#t testing o" transa#tion andbalan#e and more relian#e on testing #lien9s #ontrol system asmena to gather e5iden#e on the ,nan#ial statement that areprodu#ed by those system
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Business isk Auditing
A "orm o" auditing that #onsiders #lien risk aspart o" the audit e5iden#e pro#ess
4e?uired to #onsider the risk o" aninappropriate audit opinion as a "un#tion o"
the inhern risk o" error o##urring
Auditore Per#eption o" risk began to #hange
dramati#ally with the realease o" the)nternal Control-)ntegrated Framework. byCOSO
!=e#ti5e internal #ontrol des#ribe lower riskand error& and pro5ided the opportunity to justi"y a redu#tion in resour#es& #ost and
audit "ees "or those #lient
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O U TLIN E
A. PENTINGNYA PENGUKURAN
B. SKALA PENGUKURAN
C. OPERASI YANG DIIJINKAN DALAMPENGUKURAN
D. TIPE PENGUKURAN
E. KEANDALAN DAN AKURASI
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PENTINGNYA PENGUKURAN• Campbell& pengukuran adalah the assignm
numerals to represent properties of
material systems other than numbers# in vof the laws governing these properties”
• Ste5ens& pengukuran adalah assignment numerals to obects or events according to
rules”
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PENTINGNYA PENGUKURAN
• Ketika kita melihat hubungan antara pernyata
se#ara matematika yang berkolerasi dengan hdari objek atau kejadian& maka pengukuran objek atau kejadian tersebut telah terjadi'
• Dalam akuntansi& kita mengukur laba dengan lapertama yaitu menghitungG menilai modal dan
kemudian mengkalkulasikan laba sebagai pertudalam modal selama periode akuntansi untuk skejadian ekonomi yang mempengaruhi perusah
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PENTINGNYA PENGUKURA
• Pengukuran adalah proses pemberian angka-angka a
kepada unit analisis untuk merepresentasikan atributKonsep atribut adalah sesuatu yang melekat pada suyang menggambarkan si"at atau #iri yang dikandungtersebut'
• Seluruh pengukuran dalam kehidupan itu memiliki tu
tujuan khusus untuk menentukan langkah berikutnyaPengukuran sangat penting dilakukan karena denganmengukur suatu objek& maka kita dapat mengetahui
suatu objek sehingga dapat menjadi a#uan untuk damenentukan kebijakan yang berkaitan dengan objek
S G
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SKALA PENGUKURAN
• Setiap pengukuran dibuat berdasarkan seb
skala' Sebuah skala dibuat ketika aturan sedigunakan untuk menghubungkan pernyatmatematika kepada objek atau kejadian'
SKALA PENGUKURAN
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SKALA PENGUKURAN
/' Skala ominal
Dalam skala nominal& nomor hanya diigunaksebagai sebuah label'
SKALA PENGUKURAN
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SKALA PENGUKURAN
1' Skala Ordinal
Skala ordinal dibuat ketika suatu operasimemeringkat objeknya sehubungan dengan yang diberikan'
SKALA PENGUKURAN
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SKALA PENGUKURAN
:' Skala )nter5al
Skala inter5al memberikanin"ormasi yang lebihdaripada skala orginal'
$idak hanya memberi
peringkat kepadaobjeknya& tetapi juga jarakantara inter5al skalanyadiketahui dan sama'
SKALA PENGUKURAN
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SKALA PENGUKURAN
3' Skala 4asio
Skala rasio adalah skala yang ;• memberikan peringkat
kepada objek atau kejadian
• inter5al antar objek diketahuidan sama
• Asal yang unik& titik nol yangalami& dimana jaraknyadengan objek terakhirdiketahui
OPERASI YANG DIIJINKAN DALAM
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OPERASI YANG DIIJINKAN DALAMPENGUKURAN
• Salah satu alasan untuk mendiskusikan pen
adalah penerapan ilmu matematika tertentudapat menggunakan pengukuran tertentu'
• Skala rasio dapat digunakan untuk semua oaritmatik yang "undamental& yaitu penjumla
pengurangan& pengkalian& dan pembagian' juga dengan algebra& analisis geometri& kalkdan metode H metode statistikal' Skala rasiotetap bagaimanapun trans"ormasi pengguna
OPERASI YANG DIIJINKAN DALA
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O S G JPENGUKURAN
• Kestabilan ( invariance ) dari pengukuran m
kita paham sampai dimana teori atau perapada dasarnya akan tetap sama& walaupunpengukuran digunakan pada ukuran berbeseperti sentimeter ke meter'
OPERASI YANG DIIJINKAN DALA
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JPENGUKURAN
Alasan skalanya tetap in5ariant *tidak beruba
adalah karena;• the rank order of the points is unchanged
• the ratios of the points are unchanged
• the zero point is unchanged
Contoh ;• I9 J #I
• I9 J #I b
• I9 J I /2
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TIPE PENGUKURA
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$ i p e
P e n
g u k u r
a n
Pengukuran
Fundamental
Pengukuran $urunan
PengukuranFormal
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KEANDALAN DAAKURASI
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Operasipengukur
an
Pengukur
)nstrument
(ingkungan
Atribut
SL%B!4K!SA(AA
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P!>LKL4A MA> ADA(
Akurasi
Pasti Anda
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P!>LKL4A MA> AKL4A$
Prosedurandal
Konsistensi asil
AKURAT
@@@@@@
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TRI?IAA
APA BEDANAIK
MOTORDENGAN
NAIKMOBIL@
GIMANACARA
ORANGCADEL
TERTAW
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Pen/*%*$#n #!#' A%*n-#
Is*2(s* Pen/*%*$#n ,#/( A*(-o$
Pengukuran dalam Akunt
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Pengukuran dalam Akunt
C#(-#!
P$o3-
ilai bersih pengukuran "air
5alue
Perubahan pada Capitaldengan "air 5alue aset
bersih
AsetKewajiba
n
Pengukuran sebelum Standa
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gAkuntansi )nternasional
Capital diukur&dihitung dan
4ute dagang dibuka&#apital akhir adalah jumlahkekayaan dariperdagangan #apitalawal
Abad /0 di )nggris&perkembanganperusahaan& #apitalmenjadi #apitalkreditor.
Abad /E di LS&
ekspansi kereta api&berkembang konsepdepresiasi dan going#on#ern
/E32& pernyataan
de,niti" pertamatentang konsepkapital dan laba&yaitu persandinganalokasi biaya historisdengan pendapatan
/E72& biayahistoris-Nharga pasalaba diukur ddaya beli dankemampuanmempertahaan suplai
1228pengpadanilai
Perkembangan Penting PengatStandar Akuntansi )nternasio
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Standar Akuntansi )nternasiooleh )ASB
• Pengukuran laba dan pengakuan pendaharus terhubung dengan pengakuan tepwaktu& dan
• Pendekatan fair value. harus diadopsi
sebagai prinsip pengukuran kerja
)su-)su Baru yang Dibah
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y g)ASB
/' )n"ormasi akuntasi semestinya mengarah kepada pe
keputusan yang membuat keputusan ekonomi sebuaentitas'
1' !ntitas harus menyajikan pernyataan tunggal tentanitem pendapatan dan beban yang diakui sebagai kumlengkap pernyataan ,nansial'
:' Pernyataan tersebut harus sepenuhnya inklusi";/' Pernyataan harus berisi e"ek dari semua perubahan pada a
kewajiban bersih pada suatu periode& selain transaksi deng
1' Aset dan kewajiban harus dinilai dengan fair value yang meharga pasar tetapi pengganti-pengganti seperti arus kas mdiscounted' harga pasar terdepresiasi& atau model kalkulasyang dapat digunakan pada ketiadaan pasar likuid'
)su-)su Baru yang Dibah
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y g)ASB
3' Semua pendapatan dan beban harus dikategorikan d
ditampilkan dengan #ara yang;/' meningkatkan pemahaman pengguna tentang per"orma ya
1' mendukung pembuatan ekspektasi per"orma masa depan'
8' (aba seharusnya tidak berdasarkan gagasan realisas
7' Fokus semestinya pada;
/' transparansi yang lebih luas1' in"ormasi yang berguna untuk in5estor dan rele5ansi data u
pengambilan keputusan
:' konsep keandalan yang telah digantikan keterper#ayaan yarepresentati"'
)SL-)SL P!>LKL4A BA>)ALD)$O4
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ALD)$O4
PERGESERAN KONSEP
DALAMPENGUKURA
N PROFIT
FAIR ?ANET
ASSE
?ARIABAS DA
BIAYHISTO
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FAIR?ALUNET
ASSET
PEDOMAN AUDITOR DALAM PENGUKURANIMPAIRMENT LOSS
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/1met
e
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?AAS
H
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